https://www.taxtmi.com/article/detailed?id=1429 Taxation of works contracts turns on whether the contract occasions movement of goods across State lines: the taxable event is the deemed sale when goods are incorporated. If a pre existing contract occasions interstate movement (e.g., goods manufactured in one State and sent to another for incorporation), the transaction is treated as an inter state sale under the Central Sales Tax regime and not taxable by the State; the determination, however, depends on the specific contractual terms and factual matrix of each case. en-us Mon, 19 Sep 2011 16:53:53 +0530 Mon, 19 Sep 2011 16:53:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1429 Taxation of works contracts turns on whether the contract occasions movement of goods across State lines: the taxable event is the deemed sale when goods are incorporated. If a pre existing contract occasions interstate movement (e.g., goods manufactured in one State and sent to another for incorporation), the transaction is treated as an inter state sale under the Central Sales Tax regime and not taxable by the State; the determination, however, depends on the specific contractual terms and factual matrix of each case. Articles Value Added Tax - VAT and CST Mon, 19 Sep 2011 16:53:53 +0530 https://www.taxtmi.com/article/detailed?id=1429